A police search of a hire van stopped on the M74 near Wamphray led to the discovery of 324,000 illicit cigarettes worth £95,000 in lost duty and taxes.
On Monday, a 12-month jail sentence for excise duty evasion was handed to 39-year-old construction worker from Kilmarnock, Thomas John Donnelly, at Dumfries Sheriff Court.
He had pleaded guilty to Excise Duty fraud on November 23 in the same court.
